Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
EIN 99-0304460 • 501(c)3 • Kailua Kona, HI
Profile
West hawaii dance theatre and academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$249,921
Up $77,270 (+45%) from 2023
Liabilities
Down$70,751
Down $6,991 (-9.0%) from 2023
Net Assets
Up$179,170
Up $84,261 (+89%) from 2023
Revenue
Up$463,076
Up $89,890 (+24%) from 2023
Expenses
Up$378,815
Up $48,407 (+15%) from 2023
Net Income
Up$84,261
Up $41,483 (+97%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Promotion of dance
West hawaii dance theatre and academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $63,446 | $145,043 | ▲ $81,597 |
| Savings and Temporary Cash Investments | $95,000 | $91,207 | ▼ $3,793 |
| Land, Buildings, and Equipment, Net | $14,205 | $13,671 | ▼ $534 |
| Loans From Officers Directors | $27,415 | $12,415 | ▼ $15,000 |
| Total Assets | $172,651 | $249,921 | ▲ $77,270 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $43,421 | $42,030 | ▼ $1,391 |
| Other Liabilities | $6,906 | $16,306 | ▲ $9,400 |
| Total Liabilities | $77,742 | $70,751 | ▼ $6,991 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $94,909 | $179,170 | ▲ $84,261 |
| Total Net Assets Fund Balance | $94,909 | $179,170 | ▲ $84,261 |
| Total Liabilities and Net Assets / Fund Balance | $172,651 | $249,921 | ▲ $77,270 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $78,546 | $78,546 |
| Leasehold Improvements | $13,671 | $3,781 | $17,452 |
| Name | Title |
|---|---|
| David Breach | President |
| Vicki Rowe | Secretary |
| Sara Murray | Vice-preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $378,815 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $213,429 | $33,716 | - | $247,145 |
| Occupancy | $48,165 | $5,351 | - | $53,516 |
| Fees for Services Accounting | - | $9,308 | - | $9,308 |
| Travel | $4,204 | - | - | $4,204 |
| Insurance | - | $2,767 | - | $2,767 |
| Information Technology | $1,013 | $1,014 | - | $2,027 |
| Office Expenses | $933 | $933 | - | $1,866 |
| Interest | $883 | $294 | - | $1,177 |
| Advertising | $480 | $160 | - | $640 |
| Depreciation Depletion | $534 | - | - | $534 |
| Other Expenses | $3,422 | $108 | - | $108 |
| Total Functional Expenses | $325,164 | $53,651 | $0 | $378,815 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $15,346 |
| Fundraising Direct Expenses | $4,379 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Hoku Concert | $15,346 | $15,346 | $4,379 | $10,967 |
| Total Events | $15,346 | $15,346 | $4,379 | $10,967 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $27,415 | $12,415 | ▼ $15,000 |
| Liability | Amount |
|---|---|
| Advance Payments | $11,250 |
| Credit Cards Payable | $5,056 |
“The board of directors receives an electronic copy of the form 990 to approve prior to filing the return.”
“Any issue relative to a conflict of interest or perception of a conflict of interest shall be determined by the board of directors. Directors shall have no substantial financial interest in or be engaged in an official capacity in any business undertaken by the nonprofit organization by which she or he may stand to benefit directly.”
“Compensation is determined by independent members of the board of directors set through approved industry standards.”
“Compensation of officers is determined by an independent resolution of the board of directors. Compensation must be reasonable and given in return for services actually rendered to or for the organization.”
“Governing documents, including the form 990, are available upon request.”
“West hawaii dance theatre & academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of hawaii. For more than 30 years, whdta's exceptionally diverse and family friendly program has included daily classes in multiple dance disciplines, workshops, outreach programs, performance opportunities, and guest artist residencies. We strengthen arts education to all learners by exposing youth to careers paths that are not addressed in traditional classroom settings & support individuals of all ages and abilities who perhaps did not have this opportunity in their youth. Dance fosters & celebrates the artistic expression of our diverse cultures and communities which result in enriched vibrant human spirits. Whdt fosters creativity, self-esteem, courage, and discipline though individual attention and mentoring resulting in enriched human spirits and responsible community citizens. It is respected for its excellence, innovation and social responsibility by adhering to the "fine" goals and standards: (f)oster creativity & courage; (i)nspire by mentoring and performance opportunities; (n)urture self-esteem and relationships; and (e)mpower by dance & theatre education. Whdt students graduate to pursue professional dance careers or degrees in dance, theatre, and fine arts. Former students have returned to whdt to give back to our community by teaching, performing and providing administrative support.”
“Comprehensive, graded, educational dance and theatre program serving students throughout communities in west hawaii, including a pre- professional track, performance opportunities, and guest artist workshops. Bi-annual stage performances utilize professional guest performing artists who mentor students and perform with them. Productions have included full- length ballets, such as the nutcracker, giselle, don quixote, and swan lake. Excerpts from each stage performance are taken to community venues, including senior living facilities and community gathering places. Dance classes and workshops in ballet, modern jazz, and street dance for various students in kona, waimea, and kohala. Performances are also an integral part of whdta's training program and are a result of the graded educational dance program. Theatrical productions are offered twice a year and include professional guest artists. Productions have included full length ballets such as "the nutcracker," "sleeping beauty," "don quixote," "coppelia,- and "swan lake," to name a few. Mini community outreach performances are also scheduled, when possible, at venues including senior living facilities, shopping centers, and other community partners.”
“Administrative support 33,716 33,716 0 boutique management 3,000 0 0 class assistants 615 0 0 costume designers 120 0 0 dance artist/educator 72,428 0 0 guest artist/educator 1,863 0 0 performance management 8,589 0 0 pianist 3,100 0 0 social media manager 3,125 0 0 guest performing artists 12,900 0 0 choreographer 5,400 0 0 contract & professional fees 8,707 0 0 bemer sales/instruction 1,122 0 0 gyrotonic educator 58,744 0 0 total 213,429 33,716 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | COMPREHENSIVE, GRADED, EDUCATIONAL DANCE AND THEATRE PROGRAM SERVING STUDENTS THROUGHOUT COMMUNITIES IN WEST HAWAII, INCLUDING A PRE- PROFESSIONAL TRACK, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST WORKSHOPS. BI-ANNUAL STAGE PERFORMANCES UTILIZE PROFESSIONAL GUEST PERFORMING ARTISTS WHO MENTOR STUDENTS AND PERFORM WITH THEM. PRODUCTIONS HAVE INCLUDED FULL- LENGTH BALLETS, SUCH AS THE NUTCRACKER, GISELLE, DON QUIXOTE, AND SWAN LAKE. EXCERPTS FROM EACH STAGE PERFORMANCE ARE TAKEN TO COMMUNITY VENUES, INCLUDING SENIOR LIVING FACILITIES AND COMMUNITY GATHERING PLACES. DANCE CLASSES AND WORKSHOPS IN BALLET, MODERN JAZZ, AND STREET DANCE FOR VARIOUS STUDENTS IN KONA, WAIMEA, AND KOHALA. PERFORMANCES ARE ALSO AN INTEGRAL PART OF WHDTA'S TRAINING PROGRAM AND ARE A RESULT OF THE GRADED EDUCATIONAL DANCE PROGRAM. THEATRICAL PRODUCTIONS ARE OFFERED TWICE A YEAR AND INCLUDE PROFESSIONAL GUEST ARTISTS. PRODUCTIONS HAVE INCLUDED FULL LENGTH BALLETS SUCH AS "THE NUTCRACKER," "SLEEPING BEAUTY," "DON QUIXOTE," "COPPELIA,- AND "SWAN LAKE," TO NAME A FEW. MINI COMMUNITY OUTREACH PERFORMANCES ARE ALSO SCHEDULED, WHEN POSSIBLE, AT VENUES INCLUDING SENIOR LIVING FACILITIES, SHOPPING CENTERS, AND OTHER COMMUNITY PARTNERS. |
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| IRS990/MissionDesc | 0 | WEST HAWAII DANCE THEATRE & ACADEMY TRANSFORMS INDIVIDUALS AND BUILDS COMMUNITY BY PROVIDING A COMPREHENSIVE EDUCATIONAL DANCE AND THEATRE PROGRAM ON THE BIG ISLAND OF HAWAII. FOR MORE THAN 30 YEARS, WHDTA'S EXCEPTIONALLY DIVERSE AND FAMILY FRIENDLY PROGRAM HAS INCLUDED DAILY CLASSES IN MULTIPLE DANCE DISCIPLINES, WORKSHOPS, OUTREACH PROGRAMS, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST RESIDENCIES. WE STRENGTHEN ARTS EDUCATION TO ALL LEARNERS BY EXPOSING YOUTH TO CAREERS PATHS THAT ARE NOT ADDRESSED IN TRADITIONAL CLASSROOM SETTINGS & SUPPORT INDIVIDUALS OF ALL AGES AND ABILITIES WHO PERHAPS DID NOT HAVE THIS OPPORTUNITY IN THEIR YOUTH. DANCE FOSTERS & CELEBRATES THE ARTISTIC EXPRESSION OF OUR DIVERSE CULTURES AND COMMUNITIES WHICH RESULT IN ENRICHED VIBRANT HUMAN SPIRITS. WHDT FOSTERS CREATIVITY, SELF-ESTEEM, COURAGE, AND DISCIPLINE THOUGH INDIVIDUAL ATTENTION AND MENTORING RESULTING IN ENRICHED HUMAN SPIRITS AND RESPONSIBLE COMMUNITY CITIZENS. IT IS RESPECTED FOR ITS EXCELLENCE, INN |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WEST HAWAII DANCE THEATRE & ACADEMY TRANSFORMS INDIVIDUALS AND BUILDS COMMUNITY BY PROVIDING A COMPREHENSIVE EDUCATIONAL DANCE AND THEATRE PROGRAM ON THE BIG ISLAND OF HAWAII. FOR MORE THAN 30 YEARS, WHDTA'S EXCEPTIONALLY DIVERSE AND FAMILY FRIENDLY PROGRAM HAS INCLUDED DAILY CLASSES IN MULTIPLE DANCE DISCIPLINES, WORKSHOPS, OUTREACH PROGRAMS, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST RESIDENCIES. WE STRENGTHEN ARTS EDUCATION TO ALL LEARNERS BY EXPOSING YOUTH TO CAREERS PATHS THAT ARE NOT ADDRESSED IN TRADITIONAL CLASSROOM SETTINGS & SUPPORT INDIVIDUALS OF ALL AGES AND ABILITIES WHO PERHAPS DID NOT HAVE THIS OPPORTUNITY IN THEIR YOUTH. DANCE FOSTERS & CELEBRATES THE ARTISTIC EXPRESSION OF OUR DIVERSE CULTURES AND COMMUNITIES WHICH RESULT IN ENRICHED VIBRANT HUMAN SPIRITS. WHDT FOSTERS CREATIVITY, SELF-ESTEEM, COURAGE, AND DISCIPLINE THOUGH INDIVIDUAL ATTENTION AND MENTORING RESULTING IN ENRICHED HUMAN SPIRITS AND RESPONSIBLE COMMUNITY CITIZENS. IT IS RESPECTED FOR ITS EXCELLENCE, INNOVATION AND SOCIAL RESPONSIBILITY BY ADHERING TO THE "FINE" GOALS AND STANDARDS: (F)OSTER CREATIVITY & COURAGE; (I)NSPIRE BY MENTORING AND PERFORMANCE OPPORTUNITIES; (N)URTURE SELF-ESTEEM AND RELATIONSHIPS; AND (E)MPOWER BY DANCE & THEATRE EDUCATION. WHDT STUDENTS GRADUATE TO PURSUE PROFESSIONAL DANCE CAREERS OR DEGREES IN DANCE, THEATRE, AND FINE ARTS. FORMER STUDENTS HAVE RETURNED TO WHDT TO GIVE BACK TO OUR COMMUNITY BY TEACHING, PERFORMING AND PROVIDING ADMINISTRATIVE SUPPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMPREHENSIVE, GRADED, EDUCATIONAL DANCE AND THEATRE PROGRAM SERVING STUDENTS THROUGHOUT COMMUNITIES IN WEST HAWAII, INCLUDING A PRE- PROFESSIONAL TRACK, PERFORMANCE OPPORTUNITIES, AND GUEST ARTIST WORKSHOPS. BI-ANNUAL STAGE PERFORMANCES UTILIZE PROFESSIONAL GUEST PERFORMING ARTISTS WHO MENTOR STUDENTS AND PERFORM WITH THEM. PRODUCTIONS HAVE INCLUDED FULL- LENGTH BALLETS, SUCH AS THE NUTCRACKER, GISELLE, DON QUIXOTE, AND SWAN LAKE. EXCERPTS FROM EACH STAGE PERFORMANCE ARE TAKEN TO COMMUNITY VENUES, INCLUDING SENIOR LIVING FACILITIES AND COMMUNITY GATHERING PLACES. DANCE CLASSES AND WORKSHOPS IN BALLET, MODERN JAZZ, AND STREET DANCE FOR VARIOUS STUDENTS IN KONA, WAIMEA, AND KOHALA. PERFORMANCES ARE ALSO AN INTEGRAL PART OF WHDTA'S TRAINING PROGRAM AND ARE A RESULT OF THE GRADED EDUCATIONAL DANCE PROGRAM. THEATRICAL PRODUCTIONS ARE OFFERED TWICE A YEAR AND INCLUDE PROFESSIONAL GUEST ARTISTS. PRODUCTIONS HAVE INCLUDED FULL LENGTH BALLETS SUCH AS "THE NUTCRACKER," "SLEEPING BEAUTY," "DON QUIXOTE," "COPPELIA,- AND "SWAN LAKE," TO NAME A FEW. MINI COMMUNITY OUTREACH PERFORMANCES ARE ALSO SCHEDULED, WHEN POSSIBLE, AT VENUES INCLUDING SENIOR LIVING FACILITIES, SHOPPING CENTERS, AND OTHER COMMUNITY PARTNERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS RECEIVES AN ELECTRONIC COPY OF THE FORM 990 TO APPROVE PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY ISSUE RELATIVE TO A CONFLICT OF INTEREST OR PERCEPTION OF A CONFLICT OF INTEREST SHALL BE DETERMINED BY THE BOARD OF DIRECTORS. DIRECTORS SHALL HAVE NO SUBSTANTIAL FINANCIAL INTEREST IN OR BE ENGAGED IN AN OFFICIAL CAPACITY IN ANY BUSINESS UNDERTAKEN BY THE NONPROFIT ORGANIZATION BY WHICH SHE OR HE MAY STAND TO BENEFIT DIRECTLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION IS DETERMINED BY INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS SET THROUGH APPROVED INDUSTRY STANDARDS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION OF OFFICERS IS DETERMINED BY AN INDEPENDENT RESOLUTION OF THE BOARD OF DIRECTORS. COMPENSATION MUST BE REASONABLE AND GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED TO OR FOR THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS, INCLUDING THE FORM 990, ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ADMINISTRATIVE SUPPORT 33,716 33,716 0 BOUTIQUE MANAGEMENT 3,000 0 0 CLASS ASSISTANTS 615 0 0 COSTUME DESIGNERS 120 0 0 DANCE ARTIST/EDUCATOR 72,428 0 0 GUEST ARTIST/EDUCATOR 1,863 0 0 PERFORMANCE MANAGEMENT 8,589 0 0 PIANIST 3,100 0 0 SOCIAL MEDIA MANAGER 3,125 0 0 GUEST PERFORMING ARTISTS 12,900 0 0 CHOREOGRAPHER 5,400 0 0 CONTRACT & PROFESSIONAL FEES 8,707 0 0 BEMER SALES/INSTRUCTION 1,122 0 0 GYROTONIC EDUCATOR 58,744 0 0 TOTAL 213,429 33,716 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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